AAR Gujarat

Fried Fryums classifiable under HSN 21069099- Attracts 18% GST

In re Swaminarayan Foods Pvt.Ltd. (GST AAR Gujarat)

In re Swaminarayan Foods Pvt.Ltd. (GST AAR Gujarat) Question: Whether any tax is payable in respect of sale of Fryums manufactured by the applicant? And if the answer is in the affirmative, the rate of tax thereof? Answer : The product ‘Fried Fryums’ manufactured and supplied by applicant is classifiable under Tariff Item 2106 90 [&he...

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‘AAYUDH-MOSX’, is a mosquito repellent & Attracts 18% GST

In re Shukla Ashar Impex Pvt. Ltd. (GST AAR Gujarat)

In re Shukla Ashar Impex Pvt. Ltd. (GST AAR Gujarat) The product i.e. ‘AAYUDH-MOSX’, is a mosquito repellent and hence, it is classifiable under Chapter Heading No. 3808 91 91 of the Customs Tariff Act, 1985, attracting GST @18% (CGST-9%+ SGST-9%). FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING,GUJARAT  B R I E F FA [&...

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GST on Zinc /Iron Ethylenediamine Tetra Acetic Acid

In re Shivam Agro Industries (GST AAR Gujarat)

In re Shivam Agro Industries (GST AAR Gujarat) Question 1: Whether the product ‘Zn EDTA’ (Zinc Ethylenediamine Tetra Acetic Acid) and ‘Fe EDTA’ (Iron Ethylenediamine Tetra Acetic Acid) Acetic Acid) being supplied by the applicant are classifiable under Chapter Heading 2833, 2921, 3105 or 3808 or any other Chapter Heading of the Cu...

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Un-fried FRYUMS classifiable under Tariff Item 2106 90 99

In re J K Snacks Industries (GST AAR Gujarat)

In re J K Snacks Industries (GST AAR Gujarat) Question 1: Under which Tariff Heading, the product dealt in by the applicant, i.e. PAPAD of different shapes and sizes are eligible to be classified? Answer:  The product of different shape and sizes manufactured and supplied by applicant is “un-fried FRYUMS” and not “Papad” and is [...

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18% GST applicable on ‘Un-fried FRYUMS’

In re J K Papad Industries (GST AAR Gujarat)

In re J K Papad Industries (GST AAR Gujarat) Question 1: Under which Tariff Heading, the product dealt in by the applicant, i.e. PAPAD of different shapes and sizes are eligible to be classified? Answer: The product of different shape and sizes manufactured and supplied by applicant is “un-fried FRYUMS” and not “Papad” and is [&he...

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‘Un-fried FRYUMS’ are not ‘Papad’- 18% GST Payable: AAR

In re J K Food Industries (GST AAR Gujarat)

In re J K Food Industries (GST AAR Gujarat) Question 1: Under which Tariff Heading, the product dealt in by the applicant, i.e. PAPAD of different shapes and sizes are eligible to be classified? Answer: The product of different shape and sizes manufactured and supplied by applicant is “un-fried FRYUMS” and not “Papad” and is [&hel...

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No GST exemption on services to Gujarat University for unrecognized degree courses

In re D.M. Net Technologies (Isha Chirag Patel) (GST AAR Gujarat)

In re D.M. Net Technologies (Isha Chirag Patel) (GST AAR Gujarat) Question: Whether the services provided by the applicant in affiliation to/ partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujrat University, for which degrees are awarded by the Gujarat ...

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GST on Agro Waste Thermic Fluid Heater or Boiler & parts thereof

In re Isotex Corporation Private Limited (GST AAR Gujarat)

What is the classification and rate of tax payable in respect of Agro Waste Thermic Fluid Heater or Boiler and parts thereof considering the applicability of Sl. No. 234 of Schedule I to Notification No.1/2017-Central Tax (Rate), dated 28.06.2017 and corresponding notifications issued under State GST law and IGST Act?...

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GST on Non-Woven Bags manufactured through intermediate product

In re Girivariya Non-Woven Fabrics Pvt. Ltd. (GST AAR Gujarat)

In re Girivariya Non-Woven Fabrics Pvt. Ltd. (GST AAR Gujarat) Question-1: Whether the product Non-Woven Bags manufactured through the intermediate product, Non-Woven Fabrics classifiable under Heading No. 5603 are properly classifiable under Heading No.6305 or under Heading No. 3923? Answer: The Non-Woven Bags manufactured through the in...

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GST on Supply, Testing & Commissioning of 160 TR Chilled Water Plant

In re Air Control and Chemical Engineering Co. Ltd (GST AAR Gujarat)

In re Air Control and Chemical Engineering Co. Ltd (GST AAR Gujarat) Question-1: Clarification in details is sought with regard to the GST rate applicable regarding the Supply, Testing and Commissioning of 160 TR Chilled Water Plant to Naval Dockyard (Vishakhapatnam). Answer: The “Supply, Testing and Commissioning of 160 TR Chilled Wate...

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